ORDER
S.D. Jha, Vice-President
1. The question for decision in this appeal by Collector of Customs, Madras is classification of Synthetic Resin in film form (Redux 775 film) for the purpose of additional duty under Central Excise Tariff- whether it falls under Tariff Item 15A(2) as an article of plastic as claimed by Revenue or as a raw material as under Tariff Item 15A as claimed by the importer-respondent. The Collector (Appeals) found in favour of the respondents. Hence this appeal by Revenue to the Tribunal.
2. At the hearing to-day, we have heard Smt. J.K. Chander, Departmental Representative for the appellant and Shri S. Ganeshan, Assistant Liaison officer for the respondent. We have also been shown the relevant Bill of Entry and have gone through the Central Excise Tariff as it stood at the material time. To us, the view of the learned Collector (Appeals) in view of the Tariff as it stood at the material time clearly appears untenable. Tariff Item 15A(2) specifically included films of articles of material described in sub-item (1) of Item 15A as would be seen from Tariff Item 15A(2) reproduced below –
“Articles of materials described in sub-item (1) the following, namely –
Boards sheeting, sheets and films, whether lacquered or metallised or laminated or not; lay flat tubings not containing any textile material.”
3. In view of this, we modify the impugned order and dismiss the respondents claim for refund of differential duty. The appeal is thus allowed.